Sales tax in Rutherford County, Tennessee

Updated

The sales tax rate in Rutherford County, Tennessee is 9.75%. That is a 7% state rate plus a 2.75% county rate, and it is the same at every address in the county. That rate was read from Tennessee's own published schedule and checked on September 9, 2026.

What is the sales tax rate in Rutherford County?

Sales tax rate components in Rutherford County, Tennessee
Tennessee state rate7%
Rutherford County rate2.75%
Combined rate9.75%

What is the sales tax rate in each city in Rutherford County?

Tennessee publishes the rate for every city it taxes. These are the combined rates, state and local together, as listed in Tennessee's own rate file.

Sales tax rate by city in Rutherford County, Tennessee
CityOctober 1, 2026 onward
Eagleville9.75%
La Vergne9.75%
Murfreesboro9.75%
Smyrna9.75%
Unincorporated Rutherford County9.75%

Source: Tennessee rate file for October 1, 2026 onward, from Tennessee's official rate page.

How much sales tax is that on a purchase in Rutherford County?

At 9.75%, a $100 purchase carries $9.75 in sales tax and a $1,000 purchase $97.50. That is general merchandise; Tennessee taxes some categories, often groceries, differently, as the note below explains.

Rutherford County's rate is the highest in Tennessee, shared with 57 other counties. See every Tennessee county.

Sales tax in counties next to Rutherford County

Rutherford County borders 7 counties. The lowest rate next door is 9.25% in Marshall County, TN, which is $5.00 less on a $1,000 purchase than Rutherford County's rate.

Rutherford County and its neighbors, highest rate first
CountyCombined sales tax
Bedford County, TN9.75%
Cannon County, TN9.75%
Coffee County, TN9.75%
Davidson County, TN9.75%
Williamson County, TN9.75%
Wilson County, TN9.75%
Rutherford County, TN (this county)9.75%
Marshall County, TN9.25%

Why the rate here is not the whole story

Tennessee taxes general merchandise at a state rate of 7 percent and Rutherford County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.

How do I find the exact rate for an address in Rutherford County?

Use Tennessee's own address lookup.

Who has to collect sales tax in Rutherford County?

Any seller with a physical presence in Tennessee collects at the rate for the address of the sale; a remote seller does once it passes Tennessee's economic nexus threshold. Tennessee sales tax covers the statewide rules and what is exempt.

Work out your own numbers

Sources